data: add Paypercut startup program

[Himtome1]

What changed

Adds Paypercut and its startup fee-benefit program as one new Entity, one Program, and one Offer. The record captures the first-six-month fee waiver, months 7-24 reduced pricing, the EUR 10,000 aggregate savings cap, published eligibility, and the public application route.

Closes #1231

Sources

• https://paypercut.com/paypercut-for-startups
• https://paypercut.com/terms-conditions-for-startups

Certification

• I changed only allowed repository content and did not mix Entity YAML with other paths.
• Public sources substantiate every submitted factual value; any Sourcey-written prose is a neutral summary, not a fabricated vendor quote.
• I did not author verification, provenance, freshness, or signature claims.
• My commits include a Signed-off-by line.

Validation

The pinned local Sourcey catalog verifier passes for exactly 1 Entity, 1 Program, and 1 Offer.